July 10, 2012 | Daily Report Online
Death row inmate deserves clemencyIn any other state but Georgia, Warren Hill would not be eligible for the death penalty because of his intellectual disability
By Eric E. Jacobson
4 minute read
August 26, 2013 | The Legal Intelligencer
The Backsolve Method to Value Common and Preferred StockThe valuation of early-stage companies can pose unique challenges because of a lack of historic earnings or operating cash flow. However, when there has been a contemporaneous arm's-length transaction such as a recent financing round, one can estimate the value of the company using a valuation method known as the backsolve method. This market-based valuation method has gained prominence in the valuation community. This is evident with the release of the American Institute of Certified Public Accountants' 2013 guide, Valuation of Privately-Held Company Equity Securities Issued as Compensation, in which this method is discussed extensively.
By Craig Jacobson and David Kaye
1 minute read
April 09, 2012 | New York Law Journal
Putting a Value on GoodwillCraig A. Jacobson, a director in the valuation & forensic services department of Citrin Cooperman & Company, discusses the most common situations in which goodwill is valued, the residual value and residual income methods of valuation, common standards of values and negative goodwill.
By Craig A. Jacobson
14 minute read
May 08, 2012 | The Recorder
Picking a JuryKnowing how to recognize and overcome personal biases during voir dire can help in selecting the best panel for your case, explains Jonas Jacobson of Trial Behavior Consulting.
By Jonas Jacobson
8 minute read
October 18, 2011 | The Legal Intelligencer
Dodd-Frank: The Good, the Bad and the UglyMore than a year has passed since the Dodd-Frank Wall Street Reform and Consumer Protection Act became law.
By Katayun I. Jaffari and Joanne G. Jacobson
12 minute read
September 24, 2007 | National Law Journal
5th Circuit's 'Oscar' RulingCourts have struggled with the showing required for the presumption of reliance in fraud-on-the-market cases since the U.S. Supreme Court issued its 1988 Basic Inc. v. Levinson decision. But the presumption of reliance lacks broad theoretical grounding and clear judicial guidance. The 5th U.S. Circuit Court of Appeals' recent excursion into these murky waters is its most aggressive attempt yet to set the matter right.
By David Jacobson
9 minute read
May 11, 2012 | New Jersey Law Journal
What Non-Banking Lawyers Need To Know About the Dodd-Frank ActWhat non-banking lawyers need to know about the Dodd-Frank Act.
By Sharon T. Jacobson
8 minute read
March 01, 2004 | National Law Journal
Tipping the ScalesIn the midst of an obesity epidemic, the government needs to push policies that help us eat healthier.
By Michael F. Jacobson
10 minute read
May 20, 2013 | New York Law Journal
Identify and Valuate Intangible Assets and Intellectual PropertyCraig Jacobson, director of valuation and forensic services at Citrin Cooperman & Company, reviews some of the reasons to separately value intangible assets (which are already baked into the conclusion of enterprise value), two common standards of value, and the cost, income, and market approaches which are commonly used to value intangible assets, and provides examples of valuations that arise frequently, such as customer lists and patents.
By Craig A. Jacobson
15 minute read
September 27, 2001 | Law.com
Closing Argument: Lincoln's DrinkingIn his controversial recent book, "Law Without Values: The Life, Work, and Legacy of Justice Holmes", University of Chicago law professor Albert Alschuler meticulously debunks the great Oliver Wendell. Alschuler reveals that the brilliant jurist -- revered for his liberal opinions -- was actually a near nihilist. But, says David Jacobson, Holmes is hardly the only prominent legal figure to have a secret dark side.
By David Jacobson
3 minute read